MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

TDS) 21 taxman.com.489(All.) wherein it was held that in a case where assessee has not been deducted at source, short deducted tax cannot be realized from deductor and liability to pay such tax shall continue to be with payee/deductee direct, whose income is to be charged and a person who fails to deduct tax at source, at best

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

142, is furnished after the due date, or is not furnished, the assessee shall be liable to pay simple interest at the rate of one per cent for every month or part of a month comprised in the period commencing on the date immediately following the due date, and,— (a) where the return is furnished after the due date, ending

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

142, is furnished after the due date, or is not furnished, the assessee shall be liable to pay simple interest at the rate of one per cent for every month or part of a month comprised in the period commencing on the date immediately following the due date, and,— (a) where the return is furnished after the due date, ending

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

142, is furnished after the due date, or is not furnished, the assessee shall be liable to pay simple interest at the rate of one per cent for every month or part of a month comprised in the period commencing on the date immediately following the due date, and,— (a) where the return is furnished after the due date, ending

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

142, is furnished after the due date, or is not furnished, the assessee shall be liable to pay simple interest at the rate of one per cent for every month or part of a month comprised in the period commencing on the date immediately following the due date, and,— (a) where the return is furnished after the due date, ending

THE SOUTH INDIAN BANK,THRISSUR vs. DCIT, CIRCLE 1(1) & TPS, THRISSUR

In the result, the appeal by the assessee is dismissed

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

142(1) of the Act were issued and served on the assessee. Vide order dated 24/12/2010 passed under section 143(3) of the Act, the total income of the assessee was assessed at ₹ 256,58,53,626. The Assessing Officer (“AO”), while computing the tax liability for the year under consideration, also granted MAT credit to the assessee amounting

N J THOMAS AND CO,KOTTAYAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM, KOTTAYAM

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

142(1) of the Act were issued and served on the assessee. On verification of ITR, Form 26AS, and submissions filed by the assessee for the assessment year 2018-19, it was noticed that the assessee has offered less receipts in its return of income in comparison to the amount appearing as in Form 26AS. Since in respect

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

TDS was duly deducted at the time of actual credit payment to individual parties 8. The AO grossly erred in making a disallowance of Rs.5,59,29,379/-towards Gas Turbine Overhauling charges u/s 31(i) of the Act. 8.1 The ld. Assessing Officer has erred in not considering the fact that repairs are done to preserve and maintain

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. (Cross Objector) (Respondent) Revenue by : Smt.A.S.Bindhu, Sr.DR Assessees by : Sri.Sivadas Chittoor Date of Pronouncement : 18.02.2019 Date of Hearing : 07.02.2019 O R D E R Per George George K., JM These 12 appeals at the instance of three assessees are directed against 12 orders of the CIT(A), all dated 06.04.2018. The Revenue has also